The organisation states whether it has identified environmental risks with a substantive effect on it, either already felt or expected and, if none, why; and for each substantive risk gives the environmental issue, risk type and driver (acute or chronic physical, or policy, market, reputation, technology or liability transition risk), value chain stage and location, time horizon, likelihood and magnitude, current and anticipated effects on financial position, performance and cash flows with the financial figures, the response and its cost with the calculation explained. It also gives the amount and proportion of revenue, assets and capital expenditure vulnerable to physical and transition risks. Leadership points for climate require the risk disclosures to be complete.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.